Amendment of the Finance Act 20063
1
Amend section 139 of the Finance Act 20065 (manufactured dividends) as follows.
2
After subsection (1) insert—
1A
Paragraph 2 of Schedule 23A to ICTA has effect with the modifications set out in subsections (2) and (2A).
3
In subsection (2) for the words from the beginning to “paragraph 2(2)—” substitute “For sub-paragraph (2) there is substituted—”.
4
After subsection (2) insert—
2A
Sub-paragraphs (6) to (8) are omitted.